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On July 6, 2012, President Obama signed The Moving Ahead for Progress in the 21 st Century Act ("MAP-21"), P.L. 112-141 , into law. One of the most significant aspects of the act involves changes to the funding requirements for single employer defined benefit plans. These changes are expected...

On July 6, 2012, President Obama signed The Moving Ahead for Progress in the 21 st Century Act ("MAP-21"), P.L. 112-141 , into law. One of the most significant aspects of the act involves changes to the funding requirements for single employer defined benefit plans. These changes are expected...